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All Journal E-Jurnal Akuntansi Universitas Udayana
I Putu Indra Pradnya Paramartha
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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PENGARUH KUALITAS PELAYANAN, PENGETAHUAN DAN SANKSI PERPAJAKAN PADA KEPATUHAN WAJIB PAJAK BADAN I Putu Indra Pradnya Paramartha; Ni Ketut Rasmini
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The aim of this study was to determine the effect of service quality, knowledge and tax penalties on taxpayer compliance. The study was conducted at the Tax Office (KPP) Primary Gianyar 2015. Samples were selected using a formula slovin. Data was collected by distributing questionnaires to effective corporate taxpayers registered in STO Gianyar and techniques of analysis using multiple linear regression analysis. Based on the analysis, it is known that the quality of service, knowledge and sanction tax positive effect on taxpayer compliance. Variable quality of service, knowledge and tax penalties affect taxpayer compliance by 81.3 percent, while the remaining 18.7 percent is influenced by other variables not included in the research model.
Co-Authors Ni Ketut Rasmini